GENERAL INFORMATION
2.
The solid waste service charge was established by
resolution of the County Board of Commissioners on
October 29, 1991. All properties (seasonally used
as well as year round use) with a building value
greater than $1,000 are assessed a base amount
which is determined by the County Board annually.
The base amount of this service charge is as
follows:
$15.00 in 1993-2014
$20.00 in 1992
There have been varying charges based on the
classification (use) of the property and those with
multiple uses were computed under the
classification formula for each use of the property.
Beginning with taxes payable in 2002, those
properties with multiple uses, such as commercial
property that is on the same parcel as the taxpayer’s
homestead, are assessed one base charge for each
identified use. Maximum charge per parcel is
$45.00.
All exempt properties with buildings located on them
will be charged the base amount.
All personal property and mobile homes (including
travel trailers that do not have current tabs) with
values greater than $1,000 will also be charged the
base amount.
Copies of the resolution adopting the ordinance that
enabled the solid waste service charge to be placed
on taxes are available at the County Administrator’s
Office.
The ordinance allows for appeals/adjustments only
under the following circumstances:
1.
Property was incorrectly classified (example:
Residential rather than Commercial).
3.
Property is actually vacant land.
or
Property is uninhabitable.
If a taxpayer wishes to appeal the solid waste
service charge, forms are available in the County
Auditor-Treasurer's Office and Land Services (Solid
Waste - Landfill). The appeal form must be filed by
December 31 of the year the original billing occurs.
These appeals will be investigated by the Solid
Waste Coordinator and presented to the County
Board for their consideration. Taxpayers will be
notified of the results of the County Board action.
Starting in 2001, a $5 coupon for services provided
at the landfill site complex was initiated. These are
mailed to any property that paid the solid waste
service charge.
WHY THE SERVICE CHARGE?
The Solid Waste Assessment spreads the cost
more widely than tax levies. The County intends to
continue supporting its solid waste system through
existing funding sources. This strategy was utilized
to ensure those who dispose of their solid waste
illegally and legally pay a portion of the total cost for
solid waste management. The overall solid waste
program is broken into two major facets – Solid
Waste (non-landfill) and Landfill.
The County will maintain the Solid Waste
Assessment, and use these funds as the designated
revenue source for Solid Waste activities not related
to the two County landfills. The assessment is
covering the majority of the cost of the solid waste
services such as residential recycling, yard waste,
household hazardous waste, problem material
management, education, and the other nonlandfill/SCORE related programs. Specifically, the
service charge helps fund the existing curbside
recycling program in three cities and the 16 drop-off
sites located throughout the remainder of the
County. In 1993, the County opened a permanent
household hazardous waste collection facility.
This program offers proper disposal for household
hazardous waste to county residents at no additional
cost. In 2013, over 56.8 tons of household
hazardous waste was processed. These funds were
utilized to install eleven used oil drop-off sites
throughout the County. In 2013, over 28,324 gallons
of used oil was collected. The County also offers
programs to address the proper disposal of used
tires, electronics, appliances, used oil/filters, vehicle
batteries, brush, mattresses, and yard waste. Some
of these programs do have a nominal fee associated
with them, and others are at no additional cost to
county residents, since they are being funded
through the service charge. Another program
funded by this charge is to investigate any solid
waste complaint.
Under the current County funding structure, the
landfill tipping fee accurately reflects the actual cost
of the landfill operations versus the total integrated
solid waste system cost. This is keeping the tipping
fee low at the County landfill so it can compete with
alternative disposal options that are also priced to
reflect the cost of disposal only.
Collection and treatment of precipitation on the new
landfill that percolates through the garbage cost
approximately $200,000 annually. Not only has the
tipping fee paid for ongoing operations and
maintenance, it is also covering the construction
costs. In 1991 a lined landfill was constructed at a
cost of $2.5 million. In 1992 a cover system was
installed over the old landfill at a cost of $2 million.
Additional construction since 1992 include:
1.
2.
3.
4.
5.
6.
In 1995, Cell #2 was added to the new landfill
to provide additional capacity - $800,000.
In 1996, we installed a cover system over Cell
#1 - $300,000.
In 1997, installed a leachate recirculation
system to provide alternative leachate
management capacity - $200,000.
In 2001, Cell #3 was added to the new landfill
to provide additional capacity - $1.6 million.
In 2007, Cell #4 and Pond #4 added to the new
landfill to provide additional capacity - $1.7
million.
In 2008, installed an active gas system to
manage the landfill gas – 1.3 million.
The County intends to provide any future
construction without issuing further debt. Also by
statute, the County is required to set aside funds to
provide care of the new landfill 30 years after it is
closed. Part of the tipping fee is going toward this
requirement.
Solid waste costs are increasing. However, the
County source of funding for the integrated solid
waste program has been stable and sustainable as
highlighted by the fact the tipping fee nor the solid
waste assessment has not changed since 1992. It
is not expected these will need to be changed for
the upcoming 10-year planning period. While on the
other hand, State funding has fluctuated during
fiscal crisis.
Three options are available for funding for solid
waste - tipping fees, tax levies, and a service
charge. Each of the options has advantages and
drawbacks. While tipping fees at the landfill seem
the most equitable by providing a charge in
proportion to the quantity of waste delivered, this
option also provides a benefit to those disposing of
waste illegally by burning or dumping elsewhere.
Tax levies do not address the quantity of waste
generated and does not address tax exempt
properties, some of which generate substantial
quantities of waste. The service charge spreads the
cost more widely than tax levies.
Both the service charge and property taxes ensure
that those who dispose of their solid waste illegally
pay a portion of the cost of solid waste
management. Initially, a combination of these three
options was selected. A tax levy was utilized to
assist in paying a bond to close the old landfill.
These funds were reimbursed to the General Fund
from 2003 – 2007 from the Solid Waste account.
Currently, we are only using Tipping Fees and the
Service Charge, as the following table shows, to
fund our solid waste management program.
Revenue:
Item
Tipping Fees
Service Charge
2008
$1,837,611
$584,689
Item
Tipping Fees
Service Charge
2009
$1,639,397
$559,077
Item
Tipping Fees
Service Charge
2010
$1,648,232
$584,111
Item
Tipping Fees
Service Charge
2011
$1,696,908
$588,862
Item
Tipping Fees
Service Charge
2012
$1,726,906
$592,122
Item
Tipping Fees
Service Charge
2013
$1,746,477
$590,374
SOLID WASTE
SERVICE
CHARGE
How it is charged
Background
January 2014